Staff Analysis of the Legislation

This bill prohibits counties and cities from adopting ordinances or resolutions that impose a tax or fee on pawnbrokers on a per transaction basis or on the sales of goods to be resold. It will not prohibit the collection of regulatory fees or occupation taxes. Several local governments in Georgia utilize these fees to track merchandise, identify and recover stolen property. The bill, if passed, would directly violate home rule principles. This bill did not pass.